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    <title>2023 (8) TMI 657 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the impugned order, citing various High Court judgments declaring Rule 8(3A) unconstitutional. The Tribunal emphasized that no liability arises under the said Rules due to their unconstitutionality, as observed in previous cases. The appeal of the Revenue was dismissed based on the jurisprudence cited.</description>
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      <description>The Tribunal upheld the impugned order, citing various High Court judgments declaring Rule 8(3A) unconstitutional. The Tribunal emphasized that no liability arises under the said Rules due to their unconstitutionality, as observed in previous cases. The appeal of the Revenue was dismissed based on the jurisprudence cited.</description>
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